engleski

E-Presentation of Accounting Information

Modern forms of communication (such as the Internet) can be used by transparent management to provide more information about the financial performance and position of a business. One of the purposes of financial statements is making information available to all interested external users, especially existing and potential investors and creditors. The management of a modern business can decide to present its organization on a website as the easiest form of corporate communication with stakeholders and the general public. The aim of this paper is to determine the amount of accounting information given by companies with the highest value added in the Republic of Croatia. We assume there is a positive link between achieving higher value added and voluntary disclosure of main financial statements on the company's official website. Statistical methods used to argument this hypothesis will also be used to research how managers, who successfully achieve value added, communicate financial information to interested stakeholders.

management; corporate communication; accounting; financial reporting; Internet

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